Brandon received $800$ shares of Florida Corporation stock from his uncle as a gift on July $20,2022,$ when the stock had a $$160,000$ fair market value $($FMV$).$ His uncle paid $$80,000$ for the stock on April $12,2006.$ The taxable gift was $$160,000,$ because his uncle made another gift to Brandon for $$22,000$ in January and used the annual exclusion. The uncle paid a gift tax of $$32,000.$ Without considering the transactions below, Brandon's AGI is $$30,000$ in $2023.$ No other transactions involving capital assets occur during the year.

Read the requirement.

$\backslash$table$[[,\backslash$table$[[$AGI prior to$],[$sale of stock$]],+,\backslash$table$[[$Gain $($loss$)$ on$],[$sale of stock$]],=,$AGI$],[$a$.$ He sells the stock on October $12,2023,$ for $$166,500.,,+,,=,],[$b$.$ He sells the stock on October $12,2023,$ for $$95,000.,,+,,=,],[$c$.$ He sells the stock on December $16,2023,$ for $$157,000.,,+,,=,]]$